Immo Deleersnyder: what changed
Two financial years side by side, explained: what moved most in the balance sheet and the result, why the result rose or fell, and where the money went.
Immo Deleersnyder
Largest movements
- Stocks and contracts +€575,000
up €575,000 (+207%), from €278,407 to €853,407
- Cash -€385,482
down €385,482 (-70.1%), from €549,833 to €164,351
mainly Stocks and contracts (-€575,000) and Net result for the year (-€26,969)
- Other debts +€196,675
up €196,675 (+8.2%), from €2.4m to €2.6m
- Other operating charges +€72,889
up €72,889 (+2,724%), from €2,675 to €75,564
- Gross operating margin +€71,741
up €71,741 (+247%), from €29,058 to €100,799
- Depreciation +€24,467
up €24,467 (+509%), from €4,808 to €29,275
- Financial income +€6,304
up €6,304 (+50.4%), from €12,500 to €18,804
- Taxes +€1,798
new in 2025: €1,798
From the 2024 result to the 2025 result
Each bar is the change in one income-statement line, as its effect on the result: higher costs pull it down, higher income lifts it.
Derived cash bridge
Derived from the 2024 and 2025 balance sheets and the 2025 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €2,998,920 | €3,170,631 | +€171,711 | +5.7% |
| Fixed assets | 21/28 | €1,654,991 | €1,625,717 | -€29,275 | -1.8% |
| Tangible fixed assets | 22/27 | €1,652,491 | €1,623,217 | -€29,275 | -1.8% |
| Land and buildings | 22 | €1,652,491 | €1,623,217 | -€29,275 | -1.8% |
| Financial fixed assets | 28 | €2,500 | €2,500 | = | 0.0% |
| Current assets | 29/58 | €1,343,929 | €1,544,914 | +€200,986 | +15.0% |
| Stocks and contracts in progress | 3 | €278,407 | €853,407 | +€575,000 | +207% |
| Stocks | 30/36 | €278,407 | €853,407 | +€575,000 | +207% |
| Amounts receivable within one year | 40/41 | €514,568 | €525,313 | +€10,744 | +2.1% |
| Trade receivables | 40 | €2,068 | €0 | -€2,068 | -100% |
| Other amounts receivable | 41 | €512,500 | €525,313 | +€12,813 | +2.5% |
| Cash at bank and in hand | 54/58 | €549,833 | €164,351 | -€385,482 | -70.1% |
| Deferred charges and accrued income | 490/1 | €1,120 | €1,844 | +€724 | +64.6% |
| Total equity and liabilities | 10/49 | €2,998,920 | €3,170,631 | +€171,711 | +5.7% |
| Equity | 10/15 | -€247,752 | -€274,721 | -€26,969 | -10.9% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€267,752 | -€294,721 | -€26,969 | -10.1% |
| Amounts payable | 17/49 | €3,246,671 | €3,445,351 | +€198,680 | +6.1% |
| Amounts payable within one year | 42/48 | €3,246,671 | €3,445,351 | +€198,680 | +6.1% |
| Trade debts | 44 | €849,525 | €851,530 | +€2,005 | +0.2% |
| Suppliers | 440/4 | €849,525 | €851,530 | +€2,005 | +0.2% |
| Other amounts payable | 47/48 | €2,397,146 | €2,593,821 | +€196,675 | +8.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,808 | €29,275 | +€24,467 | +509% |
| Other operating charges | 640/8 | €2,675 | €75,564 | +€72,889 | +2,724% |
| Gross operating margin | 9900 | €29,058 | €100,799 | +€71,741 | +247% |
| Operating profit (loss) | 9901 | €21,575 | -€4,040 | -€25,615 | |
| Financial income | 75/76B | €12,500 | €18,804 | +€6,304 | +50.4% |
| Recurring financial income | 75 | €12,500 | €18,804 | +€6,304 | +50.4% |
| Financial charges | 65/66B | €41,461 | €39,935 | -€1,526 | -3.7% |
| Recurring financial charges | 65 | €41,461 | €39,935 | -€1,526 | -3.7% |
| Profit (loss) for the period before taxes | 9903 | -€7,387 | -€25,171 | -€17,785 | -241% |
| Income taxes | 67/77 | - | €1,798 | +€1,798 | |
| Profit (loss) for the period | 9904 | -€7,387 | -€26,969 | -€19,582 | -265% |
| Profit (loss) for the period to be appropriated | 9905 | -€7,387 | -€26,969 | -€19,582 | -265% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 22 October 2026 via checked.be.